https://www.taxtmi.com/caselaws?id=467268 Assessee lacks a right to cross-examine witnesses during a Section 148A(d) pre-assessment order because the provision records preliminary reasons and is not a final adjudicatory assessment; permitting full cross-examination at this stage would disrupt the statutory assessment process and render subsequent proceedings under Section 147 ineffective. Writ relief under Article 226 is confined to exceptional circumstances such as absence of jurisdiction or procedural irregularity that vitiate the order; absent such defects, the pre-assessment order stands and the challenge is dismissed in favour of the revenue. en-us Tue, 25 Jul 2023 00:00:00 +0530 Thu, 12 Mar 2026 19:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467268 Assessee lacks a right to cross-examine witnesses during a Section 148A(d) pre-assessment order because the provision records preliminary reasons and is not a final adjudicatory assessment; permitting full cross-examination at this stage would disrupt the statutory assessment process and render subsequent proceedings under Section 147 ineffective. Writ relief under Article 226 is confined to exceptional circumstances such as absence of jurisdiction or procedural irregularity that vitiate the order; absent such defects, the pre-assessment order stands and the challenge is dismissed in favour of the revenue. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467268